IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
201408019 1031.05-00 Deferred Exchanges 02/21/2014
201408018 1361.03-02 Qualified Subchapter S Trusts 02/21/2014
201408018 1362.04-00 Inadvertent Terminations 02/21/2014
201408017 355.01-00 Spin-Off 02/21/2014
201408016 9100.04-00 Section 168; MACRS 02/21/2014
201408015 9100.22-00 Other 02/21/2014
201408015 1296.00-00 Passive Foreign Investment Company 02/21/2014
201408014 562.03-00 Preferential Dividends 02/21/2014
201408014 856.00-00 Definition of Real Estate Investment Trust 02/21/2014
201408013 9100.00-00 Extension of Time for Making Certain Elections 02/21/2014
201408013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2014
201408012 1362.04-00 Inadvertent Terminations 02/21/2014
201408012 1362.02-03 Passive Investment Income 02/21/2014
201408011 1362.00-00 Election by Small Business Corporation 02/21/2014
201408011 1362.04-00 Inadvertent Terminations 02/21/2014
201408010 355.01-00 Spin-Off 02/21/2014
201408009 1382.00-00 Taxable Income of Cooperatives 02/21/2014
201408008 7704.03-00 Qualifying Income 02/21/2014
201408007 108.00-00 Income From Discharge of Indebtedness 02/21/2014
201408007 108.01-00 Exclusion From Gross Income 02/21/2014
201408007 108.02-00 Reduction of Tax Attributes 02/21/2014
201408007 108.02-01 Election to Reduce Basis of Depreciable Property First 02/21/2014
201408007 9100.00-00 Extension of Time for Making Certain Elections 02/21/2014
201408006 1362.04-00 Inadvertent Terminations 02/21/2014
201408006 1362.01-03 Late Elections 02/21/2014